• 875 NORTH MICHIGAN AVENUE, CHICAGO, 343 metres: Formally the John Hancock Building, back in 1968 this was the second tallest building in the world. A major tourist attraction with an open air sky deck and a 95th floor restaurant, it will lose its American top ten place with the opening of Chicago’s 365m Vista Tower later this year, incidentally the world's tallest building designed by a woman, Jeanne Gang
    875 NORTH MICHIGAN AVENUE, CHICAGO, 343 metres: Formally the John Hancock Building, back in 1968 this was the second tallest building in the world. A major tourist attraction with an open air sky deck and a 95th floor restaurant, it will lose its American top ten place with the opening of Chicago’s 365m Vista Tower later this year, incidentally the world's tallest building designed by a woman, Jeanne Gang
  • AON CENTRE, CHICAGO, 346 metres: Back in 1973 this was once the world’s tallest marble clad building until a rethink caused by a huge slab falling off. Eventually re-clad in the 1990s, it was originally named after Standard Oil until it was bought by the Aon Corporation in 1999
    AON CENTRE, CHICAGO, 346 metres: Back in 1973 this was once the world’s tallest marble clad building until a rethink caused by a huge slab falling off. Eventually re-clad in the 1990s, it was originally named after Standard Oil until it was bought by the Aon Corporation in 1999
  • BANK OF AMERICA TOWER, NEW YORK, 365 metres: So environmentally friendly that it includes bee hives on its rooftop and rainwater collection, this is also one of New York’s most valuable office buildings and was completed in 2009. AFP
    BANK OF AMERICA TOWER, NEW YORK, 365 metres: So environmentally friendly that it includes bee hives on its rooftop and rainwater collection, this is also one of New York’s most valuable office buildings and was completed in 2009. AFP
  • EMPIRE STATE BUILDING, NEW YORK, 381m: It may no longer be the tallest building in the world, or even in New York, but the old lady is still a class act. Completed at breathtaking speed in barely a year by 1931, this American icon is instantly recognisable everywhere. It has featured in dozens of films, including 'Sleepless in Seattle', 'Independence Day', and of course, that incident with the giant gorilla. AP
    EMPIRE STATE BUILDING, NEW YORK, 381m: It may no longer be the tallest building in the world, or even in New York, but the old lady is still a class act. Completed at breathtaking speed in barely a year by 1931, this American icon is instantly recognisable everywhere. It has featured in dozens of films, including 'Sleepless in Seattle', 'Independence Day', and of course, that incident with the giant gorilla. AP
  • 30 HUDSON YARDS, NEW YORK, 387 metres: Opened in 2019 on the site of a subway train storage facility, New York’s fourth tallest building also includes the second highest observation deck in the western hemisphere after Toronto’s 553m CN Tower, which is classified as a tower rather than a building. AFP
    30 HUDSON YARDS, NEW YORK, 387 metres: Opened in 2019 on the site of a subway train storage facility, New York’s fourth tallest building also includes the second highest observation deck in the western hemisphere after Toronto’s 553m CN Tower, which is classified as a tower rather than a building. AFP
  • TRUMP INTERNATIONAL HOTEL AND TOWER, CHICAGO, 423 metres: It was inevitable that any top ten list would eventually see the president of the United States muscle his way in. Construction was overseen by Bill Rancic, his prize for winning the first series of The Apprentice in 2004. AFP
    TRUMP INTERNATIONAL HOTEL AND TOWER, CHICAGO, 423 metres: It was inevitable that any top ten list would eventually see the president of the United States muscle his way in. Construction was overseen by Bill Rancic, his prize for winning the first series of The Apprentice in 2004. AFP
  • 432 PARK AVENUE, NEW YORK, 425 metres: A residential building on what is sometimes called “billionaires’ row”, and with prices of its 125 condominiums to match its height. The floor space is actually taller than One World Trade Centre. Complete with a private restaurant for residents, it was completed in December 2015. AFP
    432 PARK AVENUE, NEW YORK, 425 metres: A residential building on what is sometimes called “billionaires’ row”, and with prices of its 125 condominiums to match its height. The floor space is actually taller than One World Trade Centre. Complete with a private restaurant for residents, it was completed in December 2015. AFP
  • ONE VANDERBUILT, NEW YORK, 427 metres: This stands next to the famous Grand Central Station in Manhattan. Completion was delayed for a month by Covid-19, with New York’s latest landmark including an observation deck and restaurant by top chef Daniel Boulud. AFP
    ONE VANDERBUILT, NEW YORK, 427 metres: This stands next to the famous Grand Central Station in Manhattan. Completion was delayed for a month by Covid-19, with New York’s latest landmark including an observation deck and restaurant by top chef Daniel Boulud. AFP
  • WILLIS TOWER, CHICAGO, 442 metres: Until 2009, this was the Sears Tower, and the last building in America to hold the title of world’s tallest. Completed in 1973, it is now the 23rd tallest in the world. The main tenant is American Airlines. AFP
    WILLIS TOWER, CHICAGO, 442 metres: Until 2009, this was the Sears Tower, and the last building in America to hold the title of world’s tallest. Completed in 1973, it is now the 23rd tallest in the world. The main tenant is American Airlines. AFP
  • ONE WORLD TRADE CENTRE, NEW YORK, 541 metres: Rising literally from the ashes of the World Trade Centre, this is North America’s tallest building and the only one to make it into the global top ten. A fierce debate raged over what would replace the twin towers destroyed on September 11, 2001, and this patriotic structure at 1776 feet was the eventual winner. AFP
    ONE WORLD TRADE CENTRE, NEW YORK, 541 metres: Rising literally from the ashes of the World Trade Centre, this is North America’s tallest building and the only one to make it into the global top ten. A fierce debate raged over what would replace the twin towers destroyed on September 11, 2001, and this patriotic structure at 1776 feet was the eventual winner. AFP

Megaprojects: 10 tallest buildings in North America – in pictures


James Langton
  • English
  • Arabic

Raised high on a suspended platform, Elisha Otis summoned an axe and, to the horror of the crowd at the 1854 New York World's Fair, ordered that it was brought down on the rope holding the platform up.

The platform shuddered, dropped a few inches and stopped. The Otis elevator safety brake suddenly made it possible to carry people hundreds of metres in a lift without the fear of plummeting to their doom.

No longer having to puff up flights of stairs also ushered in an age of structures many stories tall. And nowhere embraced the idea of the skyscraper more than New York City and the US.

By 1890, the 94-metre New York World Building was declared the tallest in the city, with some people claiming it was the tallest in the world. As the decades went by, skyscrapers rose ever higher and the records tumbled.

Manhattan's Woolworth Building topped 242 metres and opened in 1913. The 319-metre Chrysler Building held the title of world's tallest building until 1931, when it was upstaged by the Empire State Building at 381 metres tall.

The Empire State Building was unchallenged until 1971, with the completion of the first 417-metre World Trade Centre tower.

Two years later, the title moved to Chicago and the 442-metre Sears Tower. The completion of Kuala Lumpur's 451.9-metre Petronas Towers in 1998 meant the world's tallest building was outside the US for the first time in 110 years. It may never return.

Still, North America remains indelibly associated with skyscrapers, with the US home to the 10 tallest buildings on the continent.

About a dozen of the world's 100 tallest buildings are also in North America.

That includes One World Trade Centre, built on the site of the destroyed World Trade Centre. It stands at 541.3 metres or, more significant to Americans, 1,776 feet, a reference to the year the Declaration of Independence was signed.

Here are the top 10 tallest buildings in North America:

  1. One World Trade Centre, New York, 541 metres
  2. Willis Tower, Chicago, 442 metres
  3. One Vanderbuilt, New York, 427 metres
  4. 432 Park Avenue, New York, 425 metres
  5. Trump International Hotel and Tower, Chicago, 423 metres
  6. Hudson Yards, New York, 387 metres
  7. Empire State Building, New York, 381m
  8. Bank of America Tower, New York, 365 metres
  9. Aon Centre, Chicago, 346 metres
  10. 875 North Michigan Avenue, Chicago, 343 metres

1. One World Trade Centre, New York

Height: 541 metres

Rising literally from the ashes of the World Trade Centre, this is North America’s tallest building and the only one to make it into the global top ten. A fierce debate raged over what would replace the twin towers destroyed on September 11, 2001, and this patriotic structure at 1776 feet was the eventual winner.

2. Willis Tower, Chicago

Height: 442 metres

Until 2009, this was the Sears Tower, and the last building in America to hold the title of world’s tallest. Completed in 1973 it is now the 23rd tallest in the world. The main tenant is American Airlines.

3. One Vanderbuilt, New York

Height: 427 metres

Opened for business only last month, this stands next to the famous Grand Central Station in Manhattan. Completion was delayed for a month by Covid-19, with New York’s latest landmark including an observation deck and restaurant by top chef Daniel Boulud.

4. 432 Park Avenue, New York

Height: 425 metres

A residential building on what is sometimes called “billionaires’ row”, and with prices of its 125 condominiums to match its height. The floor space is actually taller than One World Trade Centre. Complete with a private restaurant for residents, it was completed in December 2015.

5. Trump International Hotel and Tower, Chicago

Height: 423 metres

It was inevitable that any top ten list would eventually see the president of the United States muscle his way in. Construction was overseen by Bill Rancic, his prize for winning the first series of The Apprentice in 2004.

6. Hudson Yards, New York

Height: 387 metres

Opened in 2019 on the site of a subway train storage facility, New York’s fourth tallest building also includes the second highest observation deck in the western hemisphere after Toronto’s 553m CN Tower, which is classified as a tower rather than a building.

7. Empire State Building, New York

Height: 381m

It may no longer be the tallest building in the world, or even in New York, but the old lady is still a class act. Completed at breathtaking speed in barely a year by 1931, this American icon is instantly recognisable everywhere. It has featured in dozens of films, including Sleepless in Seattle, Independence Day, and of course, that incident with the giant gorilla.

8. Bank of America Tower, New York

Height: 365 metres

So environmentally friendly that it includes bee hives on its rooftop and rainwater collection, this is also one of New York’s most valuable office buildings and was completed in 2009.

9. Aon Centre, Chicago

Height: 346 metres

Back in 1973 this was once the world’s tallest marble clad building until a rethink caused by a huge slab falling off. Eventually re-clad in the 1990s at a cost of around US$80, it was originally named after Standard Oil until it was bought by the Aon Corporation in 1999.

10. 875 North Michigan Avenue, Chicago

Height: 343 metres

Formally the John Hancock Building, back in 1968 this was the second tallest building in the world. A major tourist attraction with an open air sky deck and a 95th floor restaurant, it will soon lose its American top ten place with the opening of Chicago’s 365m Vista Tower, incidentally the world's tallest building designed by a woman, Jeanne Gang.

A version of this article was first published on October 13, 2020

War and the virus
Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Brief scores

Toss India, chose to bat

India 281-7 in 50 ov (Pandya 83, Dhoni 79; Coulter-Nile 3-44)

Australia 137-9 in 21 ov (Maxwell 39, Warner 25; Chahal 3-30)

India won by 26 runs on Duckworth-Lewis Method

The specs: Hyundai Ionic Hybrid

Price, base: Dh117,000 (estimate)

Engine: 1.6L four-cylinder, with 1.56kWh battery

Transmission: Six-speed automatic

Power: 105hp (engine), plus 43.5hp (battery)

Torque: 147Nm (engine), plus 170Nm (battery)

Fuel economy, combined: 3.4L / 100km

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

RESULTS

Men – semi-finals

57kg – Tak Chuen Suen (MAC) beat Phuong Xuan Nguyen (VIE) 29-28; Almaz Sarsembekov (KAZ) beat Zakaria Eljamari (UAE) by points 30-27.

67kg – Mohammed Mardi (UAE) beat Huong The Nguyen (VIE) by points 30-27; Narin Wonglakhon (THA) v Mojtaba Taravati Aram (IRI) by points 29-28.

60kg – Yerkanat Ospan (KAZ) beat Amir Hosein Kaviani (IRI) 30-27; Long Doan Nguyen (VIE) beat Ibrahim Bilal (UAE) 29-28

63.5kg – Abil Galiyev (KAZ) beat Truong Cao Phat (VIE) 30-27; Nouredine Samir (UAE) beat Norapat Khundam (THA) RSC round 3.

71kg​​​​​​​ – Shaker Al Tekreeti (IRQ) beat Fawzi Baltagi (LBN) 30-27; Amine El Moatassime (UAE) beat Man Kongsib (THA) 29-28

81kg – Ilyass Hbibali (UAE) beat Alexandr Tsarikov (KAZ) 29-28; Khaled Tarraf (LBN) beat Mustafa Al Tekreeti (IRQ) 30-27

86kg​​​​​​​ – Ali Takaloo (IRI) beat Mohammed Al Qahtani (KSA) RSC round 1; Emil Umayev (KAZ) beat Ahmad Bahman (UAE) TKO round

Destroyer

Director: Karyn Kusama

Cast: Nicole Kidman, Toby Kebbell, Sebastian Stan

Rating: 3/5 

UAE release: January 31 

Defined benefit and defined contribution schemes explained

Defined Benefit Plan (DB)

A defined benefit plan is where the benefit is defined by a formula, typically length of service to and salary at date of leaving.

Defined Contribution Plan (DC) 

A defined contribution plan is where the benefit depends on the amount of money put into the plan for an employee, and how much investment return is earned on those contributions.

COMPANY%20PROFILE
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Company Profile

Name: JustClean

Based: Kuwait with offices in other GCC countries

Launch year: 2016

Number of employees: 130

Sector: online laundry service

Funding: $12.9m from Kuwait-based Faith Capital Holding

How to donate

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Company%20Profile
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The%20Kitchen
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Genesis G80 2020 5.0-litre Royal Specs

Engine: 5-litre V8

Gearbox: eight-speed automatic

Power: 420hp

Torque: 505Nm

Fuel economy, combined: 12.4L/100km

Price: Dh260,500

Know your Camel lingo

The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home

Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless

Asayel camels - sleek, short-haired hound-like racers

Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s

Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival

2025 Fifa Club World Cup groups

Group A: Palmeiras, Porto, Al Ahly, Inter Miami.

Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.

Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.

Group D: Flamengo, ES Tunis, Chelsea, Leon.

Group E: River Plate, Urawa, Monterrey, Inter Milan.

Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.

Group G: Manchester City, Wydad, Al Ain, Juventus.

Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.

Soldier F

“I was in complete disgust at the fact that only one person was to be charged for Bloody Sunday.

“Somebody later said to me, 'you just watch - they'll drop the charge against him'. And sure enough, the charges against Soldier F would go on to be dropped.

“It's pretty hard to think that 50 years on, the State is still covering up for what happened on Bloody Sunday.”

Jimmy Duddy, nephew of John Johnson

The line up

Friday: Giggs, Sho Madjozi and Masego  

Saturday: Nas, Lion Bbae, Roxanne Shante and DaniLeigh  

Sole DXB runs from December 6 to 8 at Dubai Design District. Weekend pass is Dh295 while a one day pass is Dh195. Tickets are available from www.soledxb.com

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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Warlight,
Michael Ondaatje, Knopf 

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2A)
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Lexus LX700h specs

Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor

Power: 464hp at 5,200rpm

Torque: 790Nm from 2,000-3,600rpm

Transmission: 10-speed auto

Fuel consumption: 11.7L/100km

On sale: Now

Price: From Dh590,000

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
About Takalam

Date started: early 2020

Founders: Khawla Hammad and Inas Abu Shashieh

Based: Abu Dhabi

Sector: HealthTech and wellness

Number of staff: 4

Funding to date: Bootstrapped

The%20specs
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UAE currency: the story behind the money in your pockets
Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Score

New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs 

New Zealand win by 47 runs

New Zealand lead three-match ODI series 1-0

Next match: Zayed Cricket Stadium, Abu Dhabi, Friday

New UK refugee system

 

  • A new “core protection” for refugees moving from permanent to a more basic, temporary protection
  • Shortened leave to remain - refugees will receive 30 months instead of five years
  • A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
  • To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
  • Under core protection there will be no automatic right to family reunion
  • Refugees will have a reduced right to public funds

'Project Power'

Stars: Jamie Foxx, Joseph Gordon-Levitt, Dominique Fishback

Director: ​Henry Joost and Ariel Schulman

Rating: 3.5/5

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5